https://www.taxtmi.com/caselaws?id=350883 Structural steel and other items used to fabricate support structures for capital goods may qualify for CENVAT credit if the user test under the CENVAT Credit Rules is satisfied. The entitlement, however, must be proved by record evidence showing actual use in fabrication, including supporting material such as a Chartered Engineer's certificate where relevant. Because the record did not contain adequate proof of use, the matter required factual verification by the adjudicating authority. The claim was therefore remanded for fresh adjudication on evidence, leaving the substantive eligibility issue open. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 01 Dec 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350883 Structural steel and other items used to fabricate support structures for capital goods may qualify for CENVAT credit if the user test under the CENVAT Credit Rules is satisfied. The entitlement, however, must be proved by record evidence showing actual use in fabrication, including supporting material such as a Chartered Engineer's certificate where relevant. Because the record did not contain adequate proof of use, the matter required factual verification by the adjudicating authority. The claim was therefore remanded for fresh adjudication on evidence, leaving the substantive eligibility issue open. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350883